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easyMCQCUET 2025 31 May Shift 12026CUET Accountancy
1 mark

Which of the following is not an operating activity-

  1. A
    Proceeds from long-term borrowings.
  2. B
    Cash revenue from operations
  3. C
    Cash receipt from trade receivables.
  4. D
    Employee benefits expenses paid.

Solution & Step-by-step Explanation

Let's categorize the choices based on AS-3 (Cash Flow Statements):Options B, C, and D are direct components of day-to-day business operations (Operating Activities).Proceeds from long-term borrowings alters the size and structure of the company's capital and debt financing. Therefore, it is classified as a Financing Activity, not an operating activity.

Practice this question

Try it yourself before checking the explanation above.

Which of the following is not an operating activity-
A
Proceeds from long-term borrowings.
B
Cash revenue from operations
C
Cash receipt from trade receivables.
D
Employee benefits expenses paid.

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Financial StatementsCash FlowOperating Activities

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